Case Law Details
Sai Sun Outsourcing Services Private Ltd. Vs Union of India & another (Madhya Pradesh HC)
Petitioner filed two applications, on 28.12.2019 and 14.01.2020 to avail the benefit of SVLDRS Scheme which was processed on the basis of correctness of “Tax Dues” declared in the application with reference to the amount of duty quantified in the reference document mentioned in the said declaration. As there were application wherein the amount of ‘Tax Dues’ declared by the declarant in their SVLDRS application were not matching with the amount of duty quantified in the reference document issued on or before 30.06.2019, there was delay in proceessing. It is urged that the second application dated 14.01.2020 was processed early because the amount of Tax due declared therein matched with the amount of duty quantified in the departmental audit spot memo No.228 dated 17.05.2019. And being to be correctly filed, the amount of Rs.74423447.50 payable by the petitioner after allowing the benefit of SVLDRS was intimated vide SVLDRS–3 form issued on 10.02.2020. It is urged that with the acceptance of declared SVLDRS application dated 17.01.2020, the earlier application which required and was under process to match out the amount of Tax Due declared with the amount of duty quantified with reference document issued on or before 30.06.2019, therefore, rendered redundant.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Petitioner besides seeking quashing of the order rejecting the application dated 28.12.2019 and accepting the application dated 14.01.2020 under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 seeks direction to consider said application and raise correct demand by issuing SLVDRS 3 for proper settlement of dispute and further direction to defreeze the accounts to enable the petitioner to make payment of demand raised under the Scheme.
2. The relevant fact briefly are that the petitioner, a private limited company registered under the Companies Act is engaged in the business of providing cleaning services and manpower supply services and is registered with the Service Tax Department on Service Tax Registration No.AAUCS6947BSD001 had been submitting its service tax returns and paying service tax right from date of its incorporation dated 25.03.2014. The case was selected for audit by the service tax department and the audit was conducted from 12.03.2019 and 13.03.2019. After conduct of audit a spot memo F.No.V(ST)474/SSOSPL/Gr.-18/JBP-II/2018-19/228 dated 17.05.2019 was issued by the authorities quantifying the differential tax payable at Rs.19,08,63,167/- apart from penalty and interest. The total demand was raised at Rs.32,25,18,555/-including penalty and interest.
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